05/01/2026
🇵🇱 Freelancer’s Guide: What Changes in 2026
ZUS 🔽
Minimum wage ⏩ 4,806 PLN
Forecasted average wage ⏩ 9,420 PLN
Preferential ZUS:
Contribution base — 1,441.80 PLN (30% of the minimum wage).
Full ZUS (Duży):
Contribution base — 5,652 PLN (60% of the forecasted average wage).
Mały ZUS Plus 🔽
The “36 months out of 60” rule has been clarified. Those who exhausted the benefit in 2024-2025 may re-enter the scheme starting January 1, 2026.
Health Insurance (Składka Zdrowotna) 🔽
Important: As of February 1, 2026, the 75% relief is discontinued. The calculation base reverts to 100% of the minimum wage.
VAT Threshold 🔽
Increased to 240,000 PLN. This creates an additional 40,000 PLN buffer to operate without VAT and avoid extra bureaucracy.
🔄 PIT Zero “Rodzina na Plus” Relief Under Consideration
A tax-free limit of up to 140,000 PLN is being discussed for parents with two children.
*The 2026 budget has been adopted with a significant deficit… so 🤞
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